CLA-2-94:RR:NC:TA:349 G87894
Mr. Joel K. Simon
Serko & Simon LLP
One World Trade Center – Suite 3371
New York, NY 10048
RE: The tariff classification of comforter, sheet and bed skirt from Malaysia and bumper pad and headboard from China.
Dear Mr. Simon:
In your letter dated February 28, 2001 you requested a classification ruling on behalf of Mitzi International.
You submitted a sample of a 5-piece bedding set. The set consists of a quilted comforter, fitted sheet, bed skirt, bumper pad and headboard. The outer shell of the comforter is made from a 50 percent cotton and 50 percent polyester woven fabric. It is stuffed with a polyester fiberfill. Quilt stitching extends through all three layers. The edges are finished with a ruffle. The comforter measures approximately 34 x 43 inches. The center of the comforter features a printed animal design with an alphabet border.
The fitted sheet is made from a woven blend of 50 percent cotton and 50 percent polyester. It measures approximately 28 x 52 inches and has elasticized corners. It is printed with animals and the alphabet design.
The bed skirt is comprised of a platform section with a ruffle sewn along the edges. The platform section is made from olefin non-woven fabric. The ruffle or skirt is made from the same blend and printed fabric as the sheet.
The outer shell of the bumper pad and headboard is made from a 50 percent cotton and 50 percent polyester woven fabric. They are both stuffed with a polyester filler. The bumper pad measures approximately 9 x 132 inches and has tie strings used to attach the pad to the crib. The dome shaped soft headboard measures approximately 18.5 x 29 inches and has tie strings used to attach the item to the headboard of a crib. The top and side edges have a sewn in ruffle. You have indicated that all of these items may be imported as a set packed for retail sale or they may be imported individually packed. Due to the fact the comforter, bed skirt and the fitted sheet are to be constructed of a 50/50 blend of fibers, they are classified using Section XI Note 2(A), Subheading Note 2(A) and in the case of the comforter, Additional U.S. Rules of Interpretation 1(d) of the Harmonized Tariff Schedule of the U.S. (HTS). Please note, even a slight change in the fiber content may result in a change of classification, as well as, visa and quota requirements. The comforter, bed skirt and fitted sheet may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time. As requested the comforter set is being returned.
The applicable subheading for the comforter set if imported packed for retail sale and the comforter if imported separately will be 9404.90.8522, HTS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: other: quilts, eiderdowns, comforters and similar articles... with outer shell of man-made fibers. The duty rate will be 13.3 percent ad valorem.
The applicable subheading for the fitted sheet if imported separately will be 6302.22.2020, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen, printed: of man-made fibers: other… sheets. The duty rate will be 11.9 percent ad valorem.
The applicable subheading for the bed skirt if imported separately will be 6303.92.2020, HTS, which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of synthetic fibers: other… other. The duty rate will be 11.8 percent ad valorem.
The applicable subheading for the bumper pads and headboard if imported separately will be 6307.90.9989,(HTS), which provides for other made up articles, including dress patterns: other: other: other… other… other. The duty rate will be 7 percent ad valorem.
Even if imported as a set the individual components are subject to textile category numbers as if they were classified separately. The comforter, fitted sheet and bed skirt fall within textile category designation 666. Based upon international textile trade agreements products of Malaysia are subject to quota and the requirement of a visa.
Presently, subheading 6307.90.9989, HTS, is not assigned a textile category designation and items classified therein are not subject to the requirements of quota or visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-637-7078.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division